§ 13-76 — License tax schedules

Sec. 13-76. - License tax schedules.

Any classification with an asterisk (*) placed before it must have health department permits. Schedule A — Privilege License Taxes Based on Gross Sales/Receipts/Income Businesses that are taxed under this schedule will use the formula below to calculate the tax amount due. In addition to paying on a gross receipts tax there may be other tax classifications required listed in schedule B and schedule C. (105) All businesses, trades, professions, game devices or other undertaking, prosecuted for profit or gain, $0.60 per $1,000.00 of annual gross receipts: $50.00 minimum, $10,000.00 maximum. Schedule B — Privilege License Taxes Limited Under North Carolina General Statutes Listed below are classifications of business activities governed within the North Carolina Revenue Laws. Businesses conducting these activities are taxed under this schedule in addition to schedule A and schedule C if applicable. (102) Advertising (outdoor) .....$35.00 Every person who is engaged in the business of outdoor advertising by means of signboards, poster boards or printed bulletins or any other outdoor advertising devices erected upon grounds, walls or roofs of buildings, or other advertising (109) Auto garage .....$12.50 (111) Auto service station and accessories .....$12.50 Every person engaged in the servicing of motor vehicles, trailers or semitrailers, or engaged in servicing, selling or delivering to the user or consumer parts, tires, tools, batteries, electrical equipment or supplies, motor fuels or lubricants, any or all of the above. Provided that such license tax shall be paid for each place of business so operated or maintained, each (112) Auto accessories at wholesale ..... (a) Every person engaged in receiving, buying, selling, distributing, exchanging or delivering automotive accessories, parts, tires, tools, fuels, lubricants, batteries or other automotive equipment or supplies, any or all of the above at wholesale, for each place of business .....$37.50 (b) Plus, for each tank wagon or truck operated on public streets .....$25.00 (c) Every person engaged in the business of selling wholesale and having no place of business but selling to retail dealers by use of some form of vehicle .....$25.00 The term "wholesale" shall apply to those who receive, buy, sell, distribute, exchange or deliver to retail dealers, or sell otherwise to the consumer. (115) Amusements .....$25.00 (124) Barbers (each) .....$2.50 (125) Beauty parlors (each) .....$2.50 (126) *Beer licenses, from May 1 to April 30, not prorated ..... (a) On-premises .....$15.00 (b) Off-premises .....$5.00 (c) Wholesale beer .....$37.50 (d) Wholesale wine and beer .....$62.50 Chain stores per state revenue act. Subject to approval of police department. (127) Bicycles, each dealer or agent selling, renting or repairing .....$25.00 (128) Boardinghouses, per room .....$1.00 Minimum .....$25.00 (129) Bowling alleys, whether used or not, each alley .....$10.00 (131) Building contractor .....$10.00 (144) Chain store, each store over one, in addition to merchants' tax .....$50.00 (148) Circuses, dog and pony shows, and like amusements, per day .....$25.00 (150) Collection or claim agencies .....$50.00 Every person engaged in the business of operating for profit a collection agency for the purpose of collecting bills, notes, or to pay other indebtedness from one person in favor of another (173) Electric light companies, furnishing electric light or power .....$3,000.00 (174) Electricians .....$50.00 (175) Elevators or sprinkler systems, selling and/or installing .....$100.00 (177) Employment agencies .....$100.00 (180) Express railway company, state revenue act .....$75.00 (188) Firearms (rifles, handguns, etc.) ..... (a) Firearms sale and/or manufacturers, including, but not limited to, rifles, handguns, shotguns, etc. .....$50.00 (b) Weapons, dealers in bowie knives, dirks, slingshots, leaded canes, iron or metallic knuckles or similar weapons .....$200.00 (201) Games, for sports or plays operated for profit (golf, putt-putt) .....$25.00 (212) Heating contractors, hot air and air conditioning .....$50.00 (213) Hotels, motels ..... Every person engaged in the business of operating any hotel or motel, tourist court, tourist home or similar place advertising in any manner for transient patronage, or soliciting such business, in the city: For each room .....$1.00 Minimum tax .....$25.00 (a) The lobby, clubroom, office, dining room, kitchen and rooms occupied by the owner or lessee of the premises, or members of his family, for his or their personal or private use, shall not be counted in determining the number of rooms for the basis of the tax. ..... (b) The tax provided for in this section shall apply whether the rental charges are made to patrons on a daily, weekly, biweekly or monthly basis. It is immaterial as to any particular room whether such room is occupied by a permanent guest. ..... (219B) Ice cream at retail .....$2.50 (241) Laundries, launderettes, and similar type businesses .....$50.00 Each steam or electric laundry, including wet or damp wash laundry, and each business supplying or renting clean linen or towels or wearing apparel (243) Loan companies, personal .....$100.00 Persons lending money on personal securities, such as household and kitchen articles, watches, jewelry, automobiles, etc., by mortgage, pledge or otherwise, pawnbrokers excepted (254) Manicuring, each .....$2.50 (265) Merchant itinerant, cash or money order .....$100.00 Merchant, other than an established retail merchant in county, who transports goods to a building, vacant lot or alley, etc., and offers for sale at retail for less than six consecutive months (268A) Motion picture shows, indoor, per screen .....$200.00 (269) Motorcycle dealers .....$12.50 Every person engaged in buying, selling, servicing, distributing or exchanging motorcycles, motorcycle supplies or equipment, for each place of business so operated (270) Motor vehicle dealers ..... (a) Every person engaged in buying, selling or exchanging motor vehicles, trailers, semitrailers, tires, tools, batteries, electrical equipment, fuels, lubricants or automotive equipment, for each place of business so operated at retail and/or wholesale .....$25.00 (b) Seasonal, temporary, transient or itinerant nature, each location .....$300.00 (271) Music box (juke box) each .....$5.00 License must be attached to machine before being placed in operation (287) Oil dealers in lubricating ..... (a) Benzine, naphtha, gasoline and other products of like kind .....$50.00 (b) Or on each tank, wagon or truck operated on the public streets .....$25.00 (299) Pawnbrokers .....$275.00 (300) Peddlers cash or money order .....$25.00 (a) Person who travels from place to place with inventory and offers for sale at retail the actual inventory, occupying no space for more than 30 minutes during any 24-hour period. Must comply with chapter 6 of this Code and state regulations. ..... (b) Farmers selling their own produce must apply for grower's certification .....Exempt (301) Phonographs, tapes, recorders, etc. ..... (a) Each dealer or agent .....$5.00 (b) Service or repair .....$5.00 (302) Piano and or organ dealers .....$5.00 (304) Plumbers .....$50.00 (305) Pool tables, pocket billiards, or bagatelle tables, unless used for private amusement alone without charge, per location .....$25.00 The above tax shall apply whether the pool tables are operated by slot or otherwise. (308) Pressing clubs (dry cleaning) .....$50.00 Includes nonresident and coin-operated dry cleaning machines (318) Radio and/or TV ..... (a) Each dealer or agent .....$5.00 (b) Repair or service .....$5.00 (320) Restaurants ..... (a) Seating capacity of four customers or fewer .....$25.00 (b) Seating capacity of five or more .....$42.50 (335) Shooting galleries .....$25.00 Whether used or not a place for any other games or play with or without name (unless used for private amusement or exercise alone, without charge) (336) Sign erectors, sign hangers .....$35.00 Construction, repairing, repainting or erecting any sign on walls, buildings or roofs, or hanging or supported steps over streets or sidewalks, any and all work in which is used ladders or scaffolding (338) Skating rinks/swimming pools .....$25.00 (339) Slot machines ..... No license tax shall be charged upon or issued for a slot machine illegal under the state law, but this same schedule is to apply to any not illegal (a) Pinball machines and other amusement games and devices, per location .....$25.00 (b) Each panorama or other machine for the showing of small motion pictures, whether with or without music, and requiring a deposit of more than $0.09 .....$25.00 (341) Sundries (soft drinks, tobacco) .....$4.00 The sundries license shall be procured and tax paid on any one or more of the following business activities: (a) Sale of sandwiches in drugstores, service stations or any stands or places not licensed and taxed as a restaurant. ..... (b) Operating, maintaining or placing on location any of the following types of dispensers or machines: ..... (1) Dispensers of cigarettes or other tobacco products. ..... (2) Dispensers of soft drinks. ..... (3) Dispensers of food or other merchandise. ..... (4) Weighing machines. ..... (c) Operating a soda fountain or soft drink stand. ..... (d) Retailing or jobbing cigarettes, cigars, chewing tobacco, snuff or any other tobacco product. ..... License for each location, regardless of the number of activities engaged in (342) Specialty markets (flea markets) .....$200.00 Person who rents space, other than permanent retail store, to someone selling retail (350) Telegraph companies, state revenue act .....$50.00 (351) Trailer parks .....$12.50 (358) Undertakers .....$50.00 (363) Video games, each machine .....$5.00 Each electronic video game's serial number must be shown on the application. The license must be shown in a conspicuous place. (364) Video movies, selling, leasing, furnishing and/or distributing. G.S. 105-102.5 .....$25.00 (373) Wine license, from May 1 to April 30, not prorated: ..... (a) *On-premises .....$15.00 (b) Off-premises .....$10.00 (c) Wholesale wine .....$37.50 (d) Chain stores, per state revenue act, subject to approval of police department ..... Schedule C—Privilege License Taxes Limited by City Ordinance Business categories in the schedule are specifically taxed. Businesses conducting these activities are taxed under this schedule in addition to schedule A and schedule B if applicable. (122) Bankrupt or fire stock .....$450.00 Every itinerant salesman or merchant who shall expose for sale, either on the street or in a house rented temporarily for that purpose, any goods, wares or merchandise, bankrupt stock, or fire stock, not being a regular merchant in the city, shall apply for in advance and procure a license for the privilege of transacting such business. (143) Catering trucks, each truck .....$50.00 Selling tobacco, soft drinks, wrapped sandwiches and prepared food from a truck; does not include sale of ice cream and must be approved by health department. (146) Christmas trees .....$50.00 Dealers in Christmas trees and perishable Christmas decorations, not prorated, each lot (155) Coupon books .....$200.00 (202) Garage sales, per day .....$5.00 See section 13-48. Valid only for day or days issued and not transferable; cash or money order only (220) Ice cream vendors, each vehicle .....$75.00 Ice cream and flavored ice products peddlers who retail from a cart, truck, wagon or other type vehicle. (272) Miscellaneous ..... Every person engaged in business carried on or enjoyed within the corporate limits of the city shall apply for and pay a privilege license tax unless specifically exempted by a local, state or federal authority. In those cases where the privilege license tax amount cannot be determined by any other means, the tax administrator shall determine the tax amount due using the following basis: (a) One to five full- or part-time employees at any one time during the year .....$150.00 (b) Six to 15 full- or part-time employees at any one time during the year .....$500.00 (c) Sixteen to 25 or more full- or part-time employees at any one time during the year .....$1,000.00 (d) Twenty-six or more full- or part-time employees at any one time during the year .....$2,000.00 The tax is not subject to be prorated for a period of less than one year. The number of full- or part-time employees to be used in determining this tax shall be the maximum number of full- or part-time employees working out of this business location at any one time during the license year and shall include owners, management and persons compensated in any way, including commission for work done at or for this business location. (307) Pushcarts .....$50.00 (341) Taxicabs .....$15.00 Subject to approval of police department and city Code. In addition to city tax of $20.00 per vehicle January 1 through December 31. As of January 31, delinquent license fees and/or penalties shall become the responsibility of the taxicab company under which it operates.

(Ord. No. 4166, § 1, 5-11-2009; Ord. No. 8194, § 3, 12-19-2016; Ord. No. 8195, § 1, 12-21-2016)